11. Violation of these regulations may attract appropriate enforcement action including suspension, cancellation of registration and/or imposition of penalty by the Authority. =============... ... ...

10. : (1) The IBC or OEC shall use the same or similar name as that of the Applicant, unless permitted otherwise by the Authority. (2) The IBC or OEC shall provide the Authority with a copy of the Memorandum of Understanding between the Parent Entity and its IBC or OEC, in the GIFT IFSC. (3) The student and faculty selection plan and process followed by the IBC or OEC shall be identical and similar to that of process followed by the Applicant and any relaxation or deviation from it shal... ... ...

9. : An IBC or OEC shall not act as representative office of the Parent Entity for the purposes of undertaking promotional activities for their programmes in their home jurisdiction or any other jurisdiction outside GIFT IFSC. =============... ... ...

8. : (1) Any course or programme conducted by a registered entity in the GIFT IFSC shall be identical in all respects with the course or programme conducted by the Parent Entity in its home jurisdiction and identical degree, diploma or certificate shall be conferred upon the students of the IBC or OEC directly by the Parent Entity in the same manner as it confers to its students for the same course or programme in its home jurisdiction. Provided that IBC or OEC may make modifications in th... ... ...

7. (1) An application received under these regulations shall be referred to the Committee of Experts constituted by the Gujarat International Finance Tec City Company Limited for appraisal and recommendations. (2) Based on the recommendations of the Committee of Experts, the Authority may upon its satisfaction, at first instance, grant in-principle approval to the Applicant giving it one hundred and eighty (180) days' time to set up all required infrastructure and engage necessary manpowe... ... ...

6. (1) An Applicant satisfying the eligibility conditions specified in these regulations, shall apply to the Authority, in the specified format, for the grant of registration to conduct the courses including research programmes or/and executive education programmes. in the permissible subject areas. (2) An Application shall be accompanied by- a) a resolution passed by the Applicant's Board of Trustees, Senate or other Governing Body, by whatever name called, resolving establishme... ... ...

5. (1) In case the Applicant is a Foreign University, it should have secured a position within Top 500 in global overall ranking and / or subject ranking in the latest QS World Universities ranking. (2) In the case of Foreign Educational Institution, the Applicant should be a reputed Institution in its home jurisdiction. (3) The Applicant shall satisfy the Authority about its financial capability to establish and ensure the continuity of the proposed activities in GIFT IFSC. (4) The... ... ...

4. Courses including research programmes in Financial Management, FinTech, Science, Technology, Engineering and Mathematics shall be permitted in GIFT IFSC. =============... ... ...

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-II), NHAVA-SHEVA, JAWAHARLAL NEHRU CUSTOM HOUSE, TAL-URAN, DISTRICT- RAIGAD, MAHARASHTRA-400 707. S/12-Gen-Misc-59/2020-21/IGST/JNCH DIN-20200978NT000081F6A4 Date: 23.09.2020 PUBLIC NOTICE NO.122/2020 Subject: -reg. Attention of all the exporters and CBs are invited to Public Notice No. 79/2020 regarding operationalization of certain functionalities in ICEGATE. 2. Accordingly, the exporters and CBs are requested to check the w... ... ...

3. : (1) For the purpose of these regulations unless the context otherwise requires: (i) "Act" shall mean the International Financial Services Centres Authority Act, 2019; (ii) "Authority" means the International Financial Services Centres Authority established under sub-section (1) of section 4 of the Act; (iii) "Foreign Educational Institution" shall mean an education institution outside India, which is not a university, and is duly authorized to offer courses inc... ... ...

2. : These regulations shall be applicable to an International Branch Campus ("IBC") or an Offshore Educational Centre ("OEC") of a Foreign University or a Foreign Educational Institution respectively, seeking registration under these regulations. =============... ... ...

INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY NOTIFICATION Gandhinagar, the 11th October, 2022 International Financial Services Centres Authority (Setting up and Operation of International Branch Campuses and Offshore Education Centres) Regulations, 2022. No. IFSCA/2022-23/GN/REG027.- In exercise of powers conferred by sub-section (1) of Section 28, read with sub-section (1) of Section 12 and sub-section (1) of Section 13 of the International Financial Services Centres Authority... ... ...

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Order No. CCT/26-2/2025-26/3919 Date : 26-Nov-2025 Read: 1) Order No. CCT/26-2/2017-18/4124 dated 29th November, 2017, issued by the Commissioner of State Tax, published in the Official Gazette, Extraordinary No. 2, Series II No. 34 dated 29th November, 2017. 2) Order No. CCT/26-2/2021-22/234, dated 29th April, 2022, issued by the Commissioner of State Tax, published in the Official Gazett... ... ...

PSF and UDF are consideration for airport services supplied to passengers and are subject to GST payable by airport operators. Airlines collect those charges as pure agents only if the pure-agent requirements are satisfied, including authorised payment, separate invoice disclosure, lack of title or own use, and recovery limited to actual amounts. Such charges and GST are excluded from airline supply value; airlines cannot claim related input tax credit. Registered passengers may claim input tax credit based on the airline's pure-agent invoice. Airline collection charges remain subject to GST under forward charge.

M/s. JWC Logistics Park Pvt. Ltd. remains appointed as Custodian for imported goods at its Container Freight Station until clearance for home consumption, warehousing, or transshipment, and for export cargo until exportation. Its approval as Customs Cargo Services Provider is subject to compliance with the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and related legal requirements. The appointment and approval operate for five years from 12 January 2020, subject to review where required.

SHRI G. S. PANNU, HON'BLE PRESIDENT AND SHRI SAKTIJIT DEY, HON'BLE JUDICIAL MEMBER For the Revenue : Shri Salil Mishra, (DR) For the Assessee : Jay Bhansali, (AR) ORDER PER BENCH: Captioned appeals and Cross Objection arise out of order dated 18.07.2019 learned Commissioner of Income Tax (Appeals)-4, Mumbai deleting the penalty imposed Under section 271(1)(c) of the Act for the assessment year 2008-09. 2. Briefly the facts are, the assessee is a resident company engaged in the ... ... ...

Returned GST registration welcome letters indicating an unverifiable address require prompt verification of the declared principal and additional places of business. The jurisdictional officer must inspect registration documents, verify possession and actual business presence through physical visits, photographs and statements, and determine whether the taxpayer shifted from the premises or never had access to it. A fictitious or unverifiable address requires registration cancellation proceedings, while a genuine taxpayer affected by address discrepancies must amend registration particulars. Verification reports and consequential action must be completed within prescribed time limits, followed by compliance monitoring.

Rupee appreciation in early interbank trading saw the currency strengthen by 24 paise to 95.72 per US dollar. Lower Brent crude prices, gains in domestic equities and improved foreign fund sentiment supported the currency, while importer demand for dollars and broader US-dollar strength limited gains. Market commentary identified a broad near-term trading range, and foreign-exchange reserves declined because foreign-currency and gold reserves fell.

A registered person whose refund claim was rejected in FORM GST RFD-06 but subsequently allowed in appeal or another forum must file a fresh FORM GST RFD-01 application under the specified refund category. Amount previously debited from the electronic credit ledger and not re-credited pending appeal need not be debited again. The proper officer processes the amount allowed, issues FORM GST RFD-06 and FORM GST RFD-05, and re-credits any balance that remains rejected in accordance with prescribed guidelines.

Digital-signature users with tokens issued on or after 21 September 2026 must install emSigner v3.3, while users whose existing certificates and tokens function normally may retain their current version. Version 3.3 supports existing tokens and is required where signing fails or certificates cannot be selected despite correctly installed drivers. Certificates downloaded to FIPS 140-2 dongles on or before that date remain valid until expiry; later renewal or fresh issuance generally requires FIPS 140-3 dongles, subject to specified exceptions.